The following data were accumulated for use in reconciling the bank account of Maplewood Co. for July:

Cash balance according to the company's records at July 31, $21,020.

Cash balance according to the bank statement at July 31, $22,180.

Checks outstanding, $4,270.

Deposit in transit, not recorded by bank, $3,430.

A check for $480 in payment of an account was erroneously recorded in the check register as $840.

Bank debit memo for service charges, $40.

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Journalize the entries that should be made by the company that (a) increase cash and (b) decrease cash.

(a)
(b)